with explanation please

2. Bettinghaus has five employees each earning wages of $400 per day for a 5-day workweek. Payroll is always paid every other Friday. The next payday is January 4, 2020. These employees worked a two-day week that ended December 31, 2019 but were not paid on that date and Bettinghaus has not yet made any journal entries for the related wages for these five employees. Debit Credit